The article is devoted to analysis of the criminogenic characteristics of the insurance industry taking into account the information characterizing the most significant criminal cases in the insurance industry in the period from 2017 to April 2019, and put on a control in Main directorate of economic security and combating the corruption of the Russian Federation. Examples of information characterizing individual elements of crime in the process of making management decisions on the operational and investigative activities in economic security and anti-corruption units to combat crimes in the sphere of insurance. Taking into account the results obtained, the authors conclude that it is important to protect state interests in subsidizing agricultural risk insurance.

The article actualizes the problems of the use of “business fragmentation” by commercial organizations as a way of tax evasion. A brief analysis of the available publications on criminal “business fragmentation” is given. Taking into account the data obtained, the conclusion is made that it is of particular importance to establish the intent of organizations and persons involved to achieve a “non-business goal”; the insufficient degree of elaboration of issues related to the description of the criminal mechanism of actions of persons using the legal opportunity to split business in order to evade taxes and fees. The author attempts to fill the identified theoretical and applied gap. Based on the available operational-investigative and investigative practice, a description of a step-by-step algorithm for committing illegal actions related to tax evasion by a tax evader organization when selling motor fuel at retail is given; a visualized model of the general mechanism of committing a crime is presented.

The article illustrates examples of successful interaction of various government agencies in the fight against illegal cash withdrawal and the functioning of one-day firms. At the same time, the author draws attention to the transformation of the mechanisms of criminal activity in the credit and financial sphere. As an indirect criterion, an assessment of the volume of the shadow economy is proposed, which, despite the successes achieved, has practically not decreased. In this regard, the author actualized the problems of improving the mechanisms of turnover of “black cash”. Their transformation from the classic “cashing out” of funds using credit institutions to “shadow collection” is clearly illustrated. Its content is disclosed, which is the concealment by organizations engaged in the sale of consumer goods of their available cash from official collection to credit organizations for their subsequent transfer to intruders. The causal relationships that cause such a high interest of individual sectors of the economy in the use of black cash are formulated.

The article deals with the applied aspects of operational and investigative characteristics of crimes under articles 2851 and 2852 of the Criminal code of Russian Federation, which, due to the specifics of the subject of the wrong­ful act, pose a threat to the economic security of the state. Given the current theoretical approaches to the definition and content of the term and the cur­rent judicial and investigative practices the author provides the vision, the concept and structure of this characteristics as well as its content with the prevailing patterns of law enforcement practice activities units of economic security and anti-corruption of the Ministry of the Interior of the Russian Federation to ensure the economic security of the state.

The article analyzes the current state of legal regulation of certain issues of the organization and conduct of the ORM "Making inquiries" in terms of obtaining information containing bank secrecy. A comparative analysis and competition of the norms of legislation at various levels is given. Attention is focused on the direct link between the effectiveness of the fight against crimes, the subject of which are non-cash funds and the simplification of the procedure for obtaining information containing bank secrecy. Recommendations are proposed for the elimination of emerging conflicts in law, as well as for improving the effectiveness of combating this category of crimes by amending the current legislation.